UPGRADING THE METHODOLOGY OF ENSURING NATIONAL ECONOMIC SECURITY

Abstract

Special features of fly-by-night companies functioning on the territory of the Republic of Bashkortostan are being considered in the present article. For the purpose of development of recommendations referred to timely discovery of fly-by-night companies the authors conduct a research concerned with the activity of the companies recognized as fly-by-night companies according to the materials by the Administration of the Federal Tax Services of the Russian Federation in the Republic of Bashkortostan. Based on the analysis mentioned, a set of features according to which an organization can be attributed to the category of fly-by-night companies has been developed, as well as classification of fly-by-night companies operating on the territory of the Republic of Bashkortostan. A new and comprehensive definition of a fly-by-night company has been given. The paper contains an original approach to preventive detection of fly-by-night companies in the context of an in-office audit conducted by tax authorities based on the model developed by the authors regarding multiple regression of probability estimate of whether the organization inspected belongs to the category of fly-by-night companies or not.